In regard to the inconveniences from having this office or tribunal in those islands, I do not find that the royal officials of the islands, who are the ones who could best make such a representation, have made it. They have only opposed the jurisdiction and authority that the auditor of accounts has possessed or claimed to possess for the exercise of his duty; and they declare that the tribunal of accounts of those islands, which is composed of the governor and two auditors [_oidores_] is the one that truly holds and exercises this ministry of the auditing department of accounts, and that the auditor [_contador_] whom they call "auditor of accounts" cannot be that official, and cannot be so called, but only "auditor-arranger of accounts." They say that it is not fitting for one man alone to be superior to the tribunal of the royal officials, for thereby is lost their authority and the superiority and influence that they ought to have for the efficient management and exercise of their duties; and that the expenses incurred with the said auditor of accounts and his clerks ought to be dispensed with, for the said reasons. In this regard what appears from the records of the visit is that Governor Don Juan de Silva, in a treasury meeting held in the year 610 (Book 7, folio 301), resolved to assign to the auditor of accounts and results [_resultas_] (joining those two offices, which had up to that time been divided) a salary of 1,000 pesos of common gold per annum, payable from the royal treasury, for the work of both offices. Until that time, it appears that the auditors of accounts had had only one official notary of accounts, with 250 pesos of salary per annum. By the said resolution it was raised to 300 pesos; and the clerks were increased by three, each with 200 pesos salary per annum--in consideration of the fact that there were many accounts in arrears to catch up with, and that the said two offices were joined into one. Other appointments resembling the one aforesaid were made in the persons of Pedro de Leuzarra, in the year 618, and Luis de Vera Encalada, in the year 620. At this time the said chief official notary of this exchequer was given a salary of 450 pesos, without its appearing when or why this increase was granted; and that same practice was continued. In the year 626, Alonso Garcia de la Vega was appointed with the title of "auditor-arranger" (Book 7, folio 65), in accordance with the act of the Audiencia above mentioned. In the year 629, Juan Baptista de Zubiaga was appointed [_In the margin_: "Memorial, folio 266, Book 1, folios 49, 128"] with the title of "auditor-arranger," and four clerks, of whom we shall treat at the end of this paper, its proper place.